A company reported that its bonds with a par value of $$40\mathrm{.}000$ and a carrying value of $$52\mathrm{.}000$ are reflined for $$60\mathrm{.}000$ cash, resulting in a loss of $$8,000.$ The amount to be reported under cash flows from financing activilies is

$$(8,000)$

$$(60,000)$

$$12\mathrm{.}000$

$$40,000$

$$(52,000)$